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The Practical Tax Lawyer - May 2003

In the Spring 2003 issue, articles on: a “User’s Manual” for family partnerships; discounted zeroed-out GRATs; the deductibility of legal fees for estate planning and administration; and reviewing estate plans.

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Article:

Creating the Optimal Structure for Discounted Zeroed-Out GRATs (10 pp)
By Peter Melcher, Matthew Zuengler, and Warren L. Rosenbloom

Deductibility of Legal Fees for Estate Planning and Administration (18 pp)
By Frank S. Berall

Taxing Decisions—What I Did on My Summer Vacation (1 pp)
By Mark T. Carroll

Form:

Prototype “User’s Manual” for Family Partnership
By Michael D. Whitty

What To Look for in Reviewing Estate Plans (with Forms)
By Robert H. Feldman

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